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<FonterraFY25EUpCbCR><Sheet name="Intro"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Introduction</Cell></Row><Row><Cell>This report has been published by the Fonterra Group in accordance with the Dutch implementation of the European Public Country-by-Country Reporting requirements. The information set out in this report relates to the group's operations during the financial year ended 31 July 2025.</Cell></Row></Sheet><Sheet name="Section 1"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Section 1. General information</Cell></Row><Row><Cell>Name of the ultimate parent of the group / of the standalone undertaking</Cell><Cell>Fonterra Co-operative Group Limited</Cell></Row><Row><Cell>Country where the ultimate parent has its 
registered office</Cell><Cell>New Zealand </Cell></Row><Row><Cell>Financial Year - start date</Cell><Cell>2024-08-01 00:00:00</Cell></Row><Row><Cell>Financial Year - end date</Cell><Cell>2025-07-31 00:00:00</Cell></Row><Row><Cell>Reporting Currency</Cell><Cell>NZD</Cell></Row><Row><Cell>Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Parts B and C, of Annex III to Council Directive 2011/16/EU (yes/no)?</Cell><Cell>Yes</Cell></Row><Row><Cell>Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State</Cell><Cell>Fonterra (Europe) Coöperatie U.A.
Barbara Strozzilaan 388
1083 HN Amsterdam</Cell></Row><Row><Cell>Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State</Cell><Cell>NA</Cell></Row><Row><Cell>Language of report</Cell><Cell>English </Cell></Row></Sheet><Sheet name="Section 2"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Section 2. Overview of information on a country-by-country basis</Cell></Row><Row><Cell>Tax jurisdiction</Cell><Cell>Country code</Cell><Cell>Revenues</Cell><Cell>Profit (loss) before income tax</Cell><Cell>Income tax paid - on cash basis</Cell><Cell>Income tax accrued - current year</Cell><Cell>Accumulated earnings</Cell><Cell>Number of employees</Cell></Row><Row><Cell>France</Cell><Cell>FR</Cell><Cell>2017277</Cell><Cell>881254</Cell><Cell>44479</Cell><Cell>260956</Cell><Cell>1509011</Cell><Cell>2</Cell></Row><Row><Cell>Ireland</Cell><Cell>IE</Cell><Cell>1557291</Cell><Cell>141730</Cell><Cell>71553</Cell><Cell>19072</Cell><Cell>446596</Cell><Cell>4</Cell></Row><Row><Cell>Netherlands</Cell><Cell>NL</Cell><Cell>567966138</Cell><Cell>-55851962</Cell><Cell>4973893</Cell><Cell>4121410</Cell><Cell>79407920</Cell><Cell>133</Cell></Row><Row><Cell>Vietnam </Cell><Cell>VN</Cell><Cell>136644358</Cell><Cell>5629917</Cell><Cell>950052</Cell><Cell>1013895</Cell><Cell>3942178</Cell><Cell>82</Cell></Row><Row><Cell>Section 2. Overview of information on a country-by-country basis - All other tax jurisdictions (aggregated basis)</Cell></Row><Row><Cell>32515258601</Cell><Cell>2203972115</Cell><Cell>85591266</Cell><Cell>461673934</Cell><Cell>6775766621</Cell><Cell>16084</Cell></Row></Sheet><Sheet name="Section 3"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Section 3. List of subsidiaries and activities</Cell></Row><Row><Cell>Member State or tax jurisdiction</Cell><Cell>Country code</Cell><Cell>Name of each subsidiary undertaking in the Member State or tax jurisdiction</Cell><Cell>Brief description of the nature of activities in the Member State or tax jurisdiction</Cell></Row><Row><Cell>France</Cell><Cell>FR</Cell><Cell>Fonterra (France) SAS</Cell><Cell>Administrative, Management or Support Services</Cell></Row><Row><Cell>Ireland</Cell><Cell>IE</Cell><Cell>Fonterra Microbiome Research Centre (Ireland) Ltd</Cell><Cell>Research and Development service provider</Cell></Row><Row><Cell>Netherlands</Cell><Cell>NL</Cell><Cell>Fonterra Europe Cooperatie UA
Fonterra Europe Manufacturing BV</Cell><Cell>Contract Manufacturing or Production
Sales, Marketing or Distribution</Cell></Row><Row><Cell>Vietnam </Cell><Cell>VN</Cell><Cell>Fonterra Brands (Vietnam) Company Limited</Cell><Cell>Sales, Marketing or Distribution</Cell></Row></Sheet><Sheet name="Section 4"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Section 4. Temporarily omitted information</Cell></Row><Row><Cell>Information temporarily omitted (if any) for this financial year</Cell></Row><Row><Cell>Information omitted (if any) for this financial year</Cell><Cell>Information omitted (if any) for this financial year, other tax jurisdiction</Cell><Cell>Explanation of reason for omission of information</Cell></Row><Row><Cell>N/A</Cell><Cell>N/A</Cell><Cell>N/A</Cell></Row><Row><Cell>Information omitted in previous financial years, which is disclosed in this financial year (if any)</Cell></Row><Row><Cell>N/A</Cell></Row></Sheet><Sheet name="Section 5"><Row><Cell>Report on corporate income tax information</Cell></Row><Row><Cell>Section 5. Explanations for material discrepancies between income tax paid and accrued</Cell></Row><Row><Cell>Explanations on material discrepancies between amounts of income tax accrued during the relevant financial year and amounts of income tax paid on a cash basis as disclosed in section 2, where applicable at group level, considering where appropriate corresponding amounts concerning previous financial years. </Cell><Cell>NA</Cell></Row></Sheet></FonterraFY25EUpCbCR>